由所有权形态看中英中古赋税基本理论的差异

中英中古早期历史发展所形成的私有制基础和土地所有制的现实条件导致了“低度私有”的所有权形态。而同为“低度私有”,对中国和英国赋税基本理论却造成了不同影响。在英国,在“低度私有”的形态下,土地所有权因多层分割而变得模糊不清,从而使土地税的征收难以实施;相反,国民对动产以及人们习惯区分于动产的工商之入的所有却清晰而且牢固,不存在土地关系中的分层与阻隔,所以征收是可能的。在中国,基于“溥天之下,莫非王土;率土之滨,莫非王臣”的古老理论,征收土地税和人头税不仅具有可能性,而且具有必然性。这样,中英中古赋税基本理论依据经济、社会条件的变化将它们设定为不同历史阶段赋税征收的主要项目也就顺理成章了。

The Differences between Chinese and British Basic Theories of Taxation in the Perspective of Ownership in the Middle Ages

Both the private-ownership foundation and real conditions of the land-holding system of China and Britain in earlymiddle ages resulted in a system of low-degree private ownership.But the same“low-degree private ownership”,resulted indifferent effects on China and Britain.In the low-degree private ownership of Britain,the land property right became uncertainowing to multi-layer separation so that the land tax levy was hard to be put into efiect.On the contrary,the possessions of mova-bles and the incomes from commerce and handicraft industry were quite clear and firm,and there were no layer and separation inthe land relationship.This led to the possibility of the levy.In China,the ancient theory,“All the lands and people belong to theemperor”,not only made the levy on land tax and poll tax possible,but also inevitable.So,the theory of taxation was undoubtedlylogical when it fixed them as major tax items in various historical periods in accordance with changes of economical and socialconditions.